O abuso fiscal na jurisprudência recente do TJUE.
Bibliographic record
Abstract
O presente trabalho pretende analisar a figura do abuso do direito no âmbito comunitario. Esta figura e de reconhecimento recente na UE e para o seu desenvolvimento tem contribuido em grande medida a jurisprudencia do TJUE. Assim, tem-se desenvolvido uma doutrina que defende a proibicao do abuso de direito na EU. De crucial importância para esta doutrina ha a referir o Ac. Do TJUE de 21 de fevereiro de 2006 Halifax (C-255/02. De acordo com o referido ac. Halifax o reconhecimento da existencia de uma pratica abusiva exige por um lado, que: operacoes em causa, apesar da aplicacao formal das condicoes previstas na regulacao comunitaria e legislacoes internas que transpoe essa regulacao tenham por resultado a obtencao de uma vantagem fiscal cuja concessao seria contraria ao objetivo prosseguido por essas disposicoes. E que resulta de um conjunto de elementos objetivos que as operacoes tem como finalidade essencial a obtencao de uma vantagem fiscal.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.000 | 0.002 |
| Open science | 0.004 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".